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Mandatory
European Sustainability Reporting Standards
Provide content/ reporting guidelines for CSRD specifications
What is it?
Guideline
Applies to
defined by CSRD
Level
Company
Effectiveness date
2022
Description
Takes up existing frameworks such as GRI, SASB and TCFD and sets new standards for mandatory reporting, such as double materiality (= how business impacts environment & society and how environment and society impacts business)
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